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活動基準原価計算と経営意志決定 Several Features of Activity-Based Costing in Managerial Decision-Making カツドウ キジュン ゲンカ ケイサン ト ケイエイ イシ ケッテイ 志村, 正 Activity-Based Costing (ABC) was originally developed as a elaborate allocation method of overhead costs. However, it has gradually extended its application areas and increased it's value. 　This article discusses a part which ABC is played in making the managerial decisions. It would be pointed out that: (1) ABC isn't decision oriented. (2) ABC improves the traditional decision model and the relevant cost analysis. (3) ABC provides the trigger which improves the business incomes and changes quantitatively and qualitatively it's cost drivers, therefore reduces the costs. 文教大学 1993-01-01 jpn departmental bulletin paper VoR https://bunkyo.repo.nii.ac.jp/records/3409 03893367 情報研究 Information and Communication Studies 14 105 121 https://bunkyo.repo.nii.ac.jp/record/3409/files/BKSJ140009.pdf application/pdf 1.3 MB 2018-03-24